DAC Output 192/16 vs. 192/24 Will I Hear A Difference

Yes, I know there are other things to consider and implementation matters. It's just that some users will say such and such DAC inputs up to some spec, but does not output to the same spec. Confusing to me.  

In my opinion, the bit depth is actually probably more important than the sample rate with respect to delivering SQ, all things being equal. So I wouldn’t want my bit depth limited to 16 bits, although I could easily live with a sample rate that tops out at 192.

The sample rate and size is about the digital signal. For instance:  44.1 kHz / 16 bits.

A DAC has to take a digital input, but outputs an analog signal for which the terms sample rate and bit depth no longer apply. So, when you read the spec's of a DAC, it's talking about what kind of sources it can support, but the output is always going to be analog.

Streamers are a little more complicated as the input is some network attached service and the output is either (or both) a digital signal you can feed a DAC, or if it is a Streamer/DAC an analog signal.

In any event, if you exceed the specs of your DAC you won't get a good sounding signal. :)

In my room/system and using Foobar's "comparator" I could distinguish 24 bit files from 16 bit files but not 44 kHz sample rate from 96 or 192 kHz.Still, I cannot imagine having a DAC unable to decode at least 24/192 files.

Found a great article on Wikipedia:

https://en.wikipedia.org/wiki/Audio_bit_depth

Pay particular attention to the dynamic range section, you can see that the dynamic range of the 24 bit data exceeds 144 dB, which is hard to actually do in real life due to typical noise issues. At this point it's just bragging rights.